Boat seat



FIG. 1 is a perspective view of a boat seat, showing my new design; and

FIG. 2 is a front elevational view thereof; and

FIG. 3 is a side elevational view of the boat seat illustrated in FIG. 1; and

FIG. 4 is a rear elevational view of the boat seat illustrated in FIG. 1; and

FIG. 5 is a top elevational view of the boat seat illustrated in FIG. 1 of the drawing. 

The ornamental design for a boat seat, substantially as shown. 